(A) Pursuant to R.C. § 4504.17, the village hereby levies a municipal motor vehicle license tax which shall be applicable to motor vehicle registrations for the registration year beginning January 1, 1991.
(B) R.C. § 4504.17 reads as follows:
“For the purpose of paying the costs and expenses of enforcing and administering the tax provided for in this section: to supplement revenue already available to municipal corporations under R.C. §§ 4504.04, 4504.06, 4504.171 or 4504.172 of the revised code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation located in a county that is not levying the tax authorized by R.C. § 4504.15 may, after April 1, 1989, and regardless of any tax being levied pursuant to R.C. § 4504.06 or received pursuant to R.C. § 4504.04, levy an annual license tax, that shall be in addition to the tax levied by R.C. §§ 4503.02, 4503.07 and 4503.18, upon the operation of motor vehicles on the public roads or highways. The tax shall be at the rate of $5 per motor vehicle on all motor vehicles the district of registration of which, as defined in R.C. § 4503.10, is in the municipal corporation levying the tax, and shall be in addition to the taxes at the rates specified in R.C. §§ 4503.04 and 4503.16, subject to reductions in the manner provided in R.C. § 4503.11 and the exemptions provided in R.C. §§ 4503.16, 4503.17, 4503.171, 4503.41 and 4503.43.
No municipal corporation shall enact any ordinance, resolution or other measure levying a tax pursuant to this section on any motor vehicle registration that would be subject to a resolution previously adopted levying a county motor vehicle license tax under R.C. § 4504.15 where such resolution has not become effective solely because of the filing of a referendum petition pursuant to R.C. §§ 305.31 to 305.41 or because the 30-day period following adoption of the resolution has not expired.
No ordinance, resolution or other measure levying a municipal motor vehicle license tax pursuant to this section shall be enacted as an emergency measure under R.C. § 731.30 or pursuant to the charter of any municipal corporation and each such ordinance, resolution or other measure is subject to a referendum as provided in R.C. §§ 731.29 to 731.41 or by the charter of the municipal corporation. A municipal motor vehicle license tax levied under this section shall continue in effect until repealed.”
(R.C. § 4504.17)
(Ord. 958-87, passed 8-17-1987; Ord. 1009-89, passed 12-4-1989)